About
Dr.
Rupjyoti Saha is currently serving as an Assistant Professor in the Department
of Humanities and Social Sciences at the Indian Institute of Information
Technology (IIIT) Guwahati, a position she has held since January 2024. Before
joining IIIT Guwahati, she worked as an Assistant Professor at XIM University,
Bhubaneswar for two years.
She
completed her B.Com and M.Com with a specialization in Accounting and Finance
from Gauhati University, and is a recipient of the UGC-NET Junior Research
Fellowship (JRF) in Commerce. She earned her Ph.D. in Finance in 2022 from the
Department of Commerce, North-Eastern Hill University (NEHU), Shillong.
Dr.
Saha’s research interests include exploring emerging issues, research gaps, and
innovative methodological approaches in areas such as Environmental, Social,
and Governance (ESG) practices at corporate and national levels, corporate
disclosure practices, corporate governance, value-creation strategies,
financial performance, green finance, and intellectual capital.
She
has published several research papers in reputed national and international
journals indexed in Scopus, Web of Science, ABDC, and ABS lists. She also
serves as a reviewer for multiple journals published by renowned academic
publishers, including Springer, Emerald, and Taylor & Francis.
Research Interests
Sustainable Development Goals (SDGs):
Environmental, Social, and Governance (ESG) practices and their role in
advancing sustainable development.
Green Finance: Green financial
instruments, sustainable investment strategies, and their ecological and
economic impacts.
Corporate Governance: Board gender
diversity, business group affiliations, family ownership structures, and board
human capital, and their influence on firm performance and strategic decisions.
Knowledge-Based Economy:
Intellectual capital, knowledge management, and their contribution to corporate
value creation and competitive advantage.
Research Project
Indian Council for Social Science Research (ICSSR) research project titled, “Socio-Economic Impact and Technological Adaptation of Textile-Based MSMEs in Assam” in collaboration with Dr. Sudip Biswas (Dept. of ECE, IIITG), Dr. Angshuman Jana (Dept. of CSE, IIITG), and Prof. Santi Gopal Maji, Dept. of Commerce, Tezpur University as the Co-PDs. (Status: On-going)
Ph.D. Supervision
1. Mr. Raja Prasad
2. Ms. Nur Samima Begum
Teaching
B.Tech courses:
- HS409:
Financial Management
- HS309:
Fundamentals of Accounting and Corporate Financial Reporting
Ph.D. courses:
- HS701:
Research Methodology
- HS702:
Applied Econometrics
- HS703:
Issues in Economics
Google Scholar Link
https://scholar.google.com/citations?user=L56L1RoAAAAJ&hl=en&oi=ao
Publication
-
Journal
- Saha, R. and Maji, S.G., "Tangibility of intangibles in the ESG disclosure–carbon intensity nexus for S&P 500 firms", Managerial Finance,0.1108/MF-07-2024-0530, (2025), pages. 0.1108/MF-07-2024-0530, Emerald Publishers
- Saha, R. and Maji, S.G., "Does environmental, social, and governance (ESG) disclosure matter for carbon intensity? Evidence from S&P 500 firms", Journal of Environmental Management,Vol. 387, (2025), Elsevier Publishers
- Saha, R. and Maji, S.G., "Board gender diversity and voluntary disclosure: moderation of family ownership in India", International Journal of Accounting & Information Management,Vol. 32 No. 5, (2024), pages. pp. 749-772., Emerald Publishers
- Saha, R. and Maji, S.G. , "Do green bonds reduce CO2 emissions? Evidence from developed and developing nations", International Journal of Emerging Markets, (2023), Emerald Publishing
- Saha, R. , "Corporate governance, voluntary disclosure and firm valuation relationship: evidence from top listed Indian firms", Journal of Accounting in Emerging Economies, (2023), Emerald Publishing
- Saha, R. , "The impact of board-level female directors on firm performance: evidence from India", Equality, Diversity and Inclusion: An International Journal, (2023), Emerald Publishing
- Maji, S.G. and Saha, R. , "Does intellectual capital influence banks' efficiency? Evidence from India using panel data tobit model", Managerial Finance, (2023), Emerald Publishing
- Maji, S.G. and Saha, R. , "Female directors and firms’ financial performance: an empirical application of Kanter’s theory in the Indian context", Corporate Governance, (2023), Emerald Publishing
- Saha, R., & Maji, S. G. , "Impact of Board’s Educational Diversity on Firm Performance: Evidence from Top Listed Indian Companies", IUP Journal of Corporate Governance, (2023), IUP Publications
- Saha, R., & Maji, S. G. , "Board Gender Diversity and Firm Performance: Evidence from Family-Owned Firms in India", Indonesian Journal of Sustainability Accounting and Management, (2022), Universitas Pasundan, Indonesia
- Saha, R. & Maji, S. G. , "Board human capital diversity and firm performance: evidence from top listed Indian firms", Journal of Indian Business Research, (2022), Emerald Publishing
- Saha, R., & Kabra, K. C. , "Corporate Governance and Voluntary Disclosure: Evidence from India", Journal of Financial Reporting and Accounting, (2021), Emerald Publishing
- Maji, S. G., & Saha, R. , "Gender diversity and financial performance in an emerging economy: empirical evidence from India", Management Research Review, (2021), Emerald Publishing
- Saha, R., & Kabra, K. C. , "Is Voluntary Disclosure Value Relevant? Evidence from Top Listed Firms in India", Vision, (2021), Sage Publication
- Saha, R., & Kabra, K. C. , "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies.", Business Perspective and Research, (2020), Sage Publication
- Saha, R., & Kabra, K. C. , "Does corporate governance influence firm performance? Evidence from India.", Economics and Business Review, (2019), University of Ljubljana, School of Economics and Business(SEB LU).
- Saha, R., & Kabra, K. C. , "Does Corporate Governance Influence Voluntary Disclosure? Evidence from India.", Indonesian Journal of Sustainability Accounting and Management, (2019), Universitas Pasundan, Indonesia
- Saha, R., & Kabra, K. C. , "The Value Relevance of Corporate Voluntary Disclosure: Evidence from India.", IUP Journal of Accounting Research & Audit Practices, (2019), IUP Publications
- Saha, R., & Kabra, "Are Companies Rewarded for More Voluntary Disclosure? Evidence from Literature", https://scholar.google.com/scholar?cluster=2851434799587697708&hl=en&oi=scholarr, (2018), PACIFIC INST MANAGEMENT
- Saha, R., & Kabra, K. C. , "Corporate Governance and Firm Value: Review of Research in view of Major Reforms in India", Research Bulletin, (2018), The Institute of Cost Accountants of India

